No TDS on harvesting charges paid on behalf of farmers as agent

Parry Sugar Industries Limited Vs DCIT (ITAT Bangalore)

The issue under consideration is whether the disallowance made u/s 40(a)(ia) of the Act for non-deduction of tax at source from the payment made towards Harvesting charges is justified in law?

In the present case, the assessee is a company engaged in the business of manufacture of sugar and generation of power. During the relevant year, the assessing officer noted that the assessee has paid Harvesting Charges for the

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